THE DELINEATIONS OF INTANGIBLE ASSETS

Knowledge Management and Intellectual Capital are presented as the cornerstone in identifying and qualifying intangible assets. While the former focuses on the systematic management of knowledge, the latter emphasizes the valuation of intangible assets. Considering the fundamental role of measuring Intellectual Capital in both corporate development and scientific advancement, the inherent complexity of this process should not deter organizations and researchers from pursuing it. It is considered here that by better understanding the shortcomings of the methods used to measure intangible assets, academics and managers can help improve models that present greater accuracy and applicability to the organizational environment. Hence, the present research aims to identify the limitations of the frameworks that support the identification, measurement, and disclosure of Intellectual Capital. For this purpose, this research is characterized as qualitative, exploratory-descriptive in nature, and made use of Systematic Literature Review and Content Analysis as methods to achieve the intended goals. Moreover, the list of framework limitations proposed by this study is primarily envisioned to guide readers, academics, and managers through the challenges of measuring and disseminating Intellectual Capital in corporations, cities, and even nations. However, this research is limited by its evaluation and validation.